Numbers for VAT

Published by:
Netherlands Tax Administration, Belastingdienst
Netherlands Tax Administration, Belastingdienst

You use 2 numbers for VAT: the VAT identification number and the VAT tax number. You receive these numbers from the Netherlands Tax Administration after you register your company with the Netherlands Chamber of Commerce KVK.

What is the VAT identification number?

You use the VAT identification number (VAT ID) for all your contacts with customers and suppliers. For example, you put the VAT ID on your stationery, invoices, and website. You also use it if you do business within the European Union (EU).

What does the VAT ID look like?

For sole proprietors (self-employed professionals, freelancers, zzp’ers) the VAT ID consists of the country code NL, 9 digits, the letter 'B' and a 2-digit check number. An example of this VAT ID is NL000099998B57.

The VAT ID of other legal forms, such as a vof, cv, partnership, or bv, consists of the country code NL followed by their Legal Entities and Partnerships Information Number (RSIN).

What is the VAT tax number?

You only use the VAT tax number (omzetbelastingnummer,ob-nummer) to contact the Tax Administration. For example, if you write a letter to the Tax Administration. Or if you call the Tax Information Line.

What does the VAT number look like?

Do you have a sole proprietorship? Then your citizen service number (BSN) is the first part of the VAT tax number. It is followed by B01 (or higher). An example of a VAT tax number is 111234567B01.

The VAT tax number of other legal structures is the same as the RSIN. There is no NL in front of it, as with the VAT ID.

How do I get a VAT ID and a VAT tax number?

After you register with the Netherlands Chamber of Commerce KVK, the Tax Administration will automatically let you know if you are an entrepreneur for VAT purposes. If so, you will receive the VAT ID and VAT tax number. Even if you only have business activities that are exempt from VAT, such as foundations or associations.

Sometimes you cannot register with KVK. Find out how to register with the Tax Administration.

Request an extra VAT ID for new business activities

You can apply for an additional VAT ID from the Netherlands Tax Administration. For example, because you are starting new activities with a different SBI code within your company. Or because you have several branches. This is not compulsory. If you do, you will also receive a second VAT tax number. You must file an additional VAT return and keep separate records for your second VAT ID.

Doing business within the EU

If you buy or provide products or services within the EU, you use your VAT ID. The system for the exchange of VAT information (VIES) only recognises that number. You also use your VAT ID for your VAT returns via the one-stop shop.

The Tax Administration also passes on your VAT ID to the tax authorities of other EU countries. For example, if they handle your request for a refund.

Questions relating to this article?

Please contact the Netherlands Tax Administration, Belastingdienst